Abstract

Owners of residential buildings for hire cannot be sure which property tax rate is correct. The difference between residential buildings rate and buildings connected with conducting economic activity is thirtyfold. It is crucial to settle whether renting buildings or residential units is connected with meeting the requirement in regard to conducting economic activity. The issue regards all owners for whom the lease is a type of conducted economic activity, i.e. both for building owners and entities form private rented sector, that is the institutional lease market, but also for all entrepreneurs who own housing stock available to contractors or workers. Judicature and practice of tax authorities are not consistent and sometimes depend on controversial assumptions. It is expected that the influence on normalization of practice will be included in the upcoming resolution of the Supreme Administrative Court.